That's fine. All right, being 531, we'll call to order the Finance Committee of the Whole meeting.

Mayor Miller? Here. Alderpersons, Klemm? Here.

Johnson? Here. Simmons is absent. Parker? Here.

Stacy? I thought I saw her. Yep. Shadle? Here.

Sanders, and Sellers is absent, but we have a quorum, Chair.

Very good. If you could join me in the Pledge of Allegiance, please.

I pledge allegiance to the flag of the United States of America and to the republic for which it stands, one nation, under God, indivisible, with liberty and justice for all.

Thank you and we're looking for item four, approval of the agenda.

So moved.

Second.

Motion by Parker, second by Klemm.

If we can have all in favor.

Aye.

Aye.

And opposed.

That motion carries.

And item five, there's a misprint on the agenda.

Dio, the September 9th date should be September 8th, and I understand the error was on the minutes themselves also, so that would need to be corrected, okay.

With those corrections in mind, we have a motion for approval of the minutes.

So moved.

Second.

Motion by Parker, second by Johnson, if we have all in favor.

Aye.

Opposed? That motion carries. Do we have any public comments?

There were none signed in a minute ago.

Okay.

You don't have to.

No. Okay. And then we move on to discussion of the following budgets. City Manager, Boyer, and Director, Reeder, General Fund Police, Capital Equipment Fund Police, Drug Forfeiture, Fire, General Fund Fire Public Safety, Fire Improvement, Hornfire, TIF Budgets, Projects, Fund Budget, and Downtown Loan.

Manager Boyer.

Thank you Alderman Shadle.

So tonight we're going to start out with the Police General Fund Budget.

Just a few items to note. 101-151-5000, non-bargaining wages. There is an increase of $70,300 over the 2025 budget. 101-151-5010, ASME wages. There appears there to be a decrease in the and the 25 budget and we have rechecked our numbers and had employees with higher longevity move out of the PD to another department and new employees begin at a lower rate so that's the that accounts for the reduction there. 101 151 5015 police wages there's an increase of 261 155 over the 2025 budget agreement There's no additional staff here, so this essentially is related to the negotiations, the outcome of the police negotiations.

Then we have 101-151-5220 health insurance. There's an increase of 166,915. We are working to contain this as best we can, but this is related to the health insurance expectation here for the 26 fiscal years.

6, Fiscal Year, 101-151-5255, Police Pension Contribution, the annual commitment to the police pension, the amount is determined by our actuary, and this is in addition to our annual bond payments, however, there is funds set aside for the police and fire pensions.

101-151-6040 Animal Supplies. We now have two canine officers, so there are some additional expenses there.

101-151-6150 Consulting Services. So we had an increase of 15,000 from 2025.

Our OVW grant, the Violence Against Women grant for the PD will need to be reapplied for in 26 and we used a consultant to complete the forms so the OVW grant is a three year cycle so it's coming up this year.

1011516155 contracted building repair and maintenance, there's an increase of $15,000 for remodel of the dispatcher kitchen included in the budget this year, 1011517010, machinery and equipment over a thousand, we're budgeting five thousand for additional surveillance cameras, five thousand for a new water fountain, ten thousand for an equipment shed, ten thousand for awning replacement, 12,000 for two speed signs, and 14,500 for 10 additional body cameras.

So the Police Capital Equipment Fund, moving to the next one here.

So as you see on the slide, the items we purchased include radios for the squads, portable radios, Four squads with radio and DVRs and one golf cart, being that we use that for events and the one we have is broken.

Any questions on that?

Can I go back to...

Sure, I'm sorry, should I give you a chance?

Departmental gear, sixty-two ten, I believe, it's the last one on the second page.

Just one on the second page. We were at 24 budget, 20,000, and we used 18-6 out of that.

This year we budgeted 8, and we're to date at the 18-6, and then we budgeted next year again 8. Chief, is that a reimbursement? No, I think But the reason for that is because this year we did hire quite a few people.

We don't anticipate having to do that as much next year, so that's why we kind of kept it the same.

That fund is hired to hear for a new hire.

Correct.

Yeah.

Okay.

Thank you.

Yes?

Quick question, Chief.

On the cameras and that kind of stuff, does that have anything at all to do with what We did add 10 body worn cameras. I mean, like I said before last week, my feeling is that the appropriations, everything's going to be fine. However, if not, we, I asked our talk to the finance director and said we still need body cams minimum of 10. So if that falls through, at least we can get those 10. However, if we get the appropriations, we won't use the 10.

and the budget. We're just budgeting to be on the safe side for that. Okay. Thank you. Appreciate it.

Okay. And we just discussed the Capital Equipment Fund. Any questions on that?

Just to itemize those things mentioned there. Okay, the next one is Drug Forfeiture Fund.

D. So this fund is controlled by the PD as there's a specific use of drug forfeiture funds.

The budget is the same amount as last year, so no changes there.

Now we'll move into the fire general fund budget.

So we'll start with 101, 152-5000 and 50-20 non-bargaining and fire wages. Both line items increased by cost of living and in the case of the fire bargaining they've included longevity and educational increases. Then on 101, 152-5140 overtime for fire is projecting a decrease to overtime expenses. 101-152-5220 health insurance. $150,000 increase is anticipated.

Again, we're working on the overall package for the city, so we'll do our best to keep that to a minimum. 101-152-5260 fire pension contribution, same as the police contribution Works. This is our annual contribution. In addition, we pay the annual bond payments for the pension obligation bonds. And the remainder of the budget is very similar to 2025. So keeping things pretty level. Any questions on the Fire General Fund budget? Okay. We'll move Bondas.

We'll move on to the Fire Public Safety Fund. This budget receives donations to alleviate the cost of public education materials used during Fire Prevention Month in the public schools, so no significant changes there.

Any questions on that?

and others.

Then we have the, sorry about that Kurt, the Fire Public Safety Fund, I'm sorry, the Fire Improvement Fund. The City uses these funds to account for ambulance revenues and capital purchases per ordinance yearly transfers made to the general fund of 54% of the revenues, not including collection or administrative Fries, so the revenues include ambulance service, projections are in line with the prior years, accident, fire and extraction, lift assistance fee, ALS upgrades, GEMT revenue, collections, interest, and use of prior fund balance, so those are your revenue side, and then expenses, the next two slides contain the detailed and I think we have some other information on the funding expenses so yes. That 54% that goes to the city where is it being put? It goes back into the general fund.

and Tom.

Anyway, on the capital budget, we've got what you're looking at there is all the different revenue items that we receive annually. So that's staying in line with 2025.

and then in terms of expenditures, this represents the expenditures.

A couple items, Chief, did you want to itemize or call out any of the notables here?

Sure. So, if you look at second row from the top, central station window replacement, We're projecting about $400,000, Fehr Graham, put together some vendors to come out and take a look at it, and that's about where we projected that to be, but that was earlier in the year, so we would not be surprised if there was some fluctuation to that, so an example, about 8 years ago when I was here previously, we identified that that was a need back then, and those costs came and about 141,000.

So putting it off and putting it off and delaying it eight years, we're now at 400,000.

So we can expect that trend to continue if we keep putting things off.

So that building, those windows we feel are from the 1970s.

The building itself is about 84 years old.

We have a variety of windows that need to be replaced in the weight room.

there's a broken one that's been broken for a long time and it leaks rain if you get a north rain from the north into the building it leaks on the floor we've even opened the walls to see where this is coming from we're not able to identify exactly where it's coming from upstairs this past year one of our firefighters almost lost the tip of it one of his fingers the window came down a guillotine sheared off the tip of his finger he was off for a short period of and John. And then we have other windows that are intended to be open for ventilation. They won't open. They're stuck closed. So it's something that should be done or at least considered even if it goes out to bid over a period of two years. In that bid spec, we should indicate that the same windows should be used over the course of that two-year period. The same Contractor the same vendors should be all the people should be the same from year one to year two Thank you chief yeah and then one other thing if I may if we look at 7010 firefighter turnout gear we've been carrying hundred thousand dollars in that specific line item for two years waiting for PFAS free firefighter gear right now it does not exist so we're not going to expend those monies in Tell, the industry comes up with a safe turnout gear. We

anticipate, we hope that it will be available sometime in 2026, but we know if a vendor, there is a handful of turnout gear vendors, none of them can produce this garment. But we recognize that the first vendor that does is going to take advantage of that technology breakthrough and the prices are going to go way We've proposed to increase that by another $50,000 and have that available if that turnout gear becomes available.

By NFPA standard, turnout gear needs to be replaced every 10 years and I think right now we're somewhere between 6 and 7 years in our current gear.

So by the time gear is developed, we start replacing our existing stuff with PFAS-free and many other things, then we'll be on track and we'll have some money for a good start at that desire to change out the gear.

Okay.

Thank you, Chief.

I have one question, Chief.

Where is this central station located?

It's across from Slumberland at Walnut and South.

Oh, that one.

That one, yes.

is that an estimated cost for for budgeting for next year? I'll defer to Darren. Is that about what it came in when we did that early in the season? Yeah we actually had a reputable window company come out and we went around the building with them so there might be a little cushion there but it's pretty close and everything that Chief stated about the current windows is absolutely A few of them that are extraordinarily large, cutting them back and putting in, they call them fill spacers, putting in a couple fill spacers in some of the big windows to try to keep some of the costs down, but you have to remember, when you're dealing with any of these stations, and this has been something that, you know, we've been having to deal with a lot more, anytime the city's involved, there's prevailing wage standards, and this would qualify as prevailing wage, which drives the cost up significantly.

Alright, with that I'd like to go on to the Foreign Fire Fund. So the Foreign Fire Fund has its own board that determines how the funds are spent. The fund itself is treated as a fiduciary fund on the city's books. We track the inflow and outflow of dollars, but the Board makes the decisions on the actual expenses.

So what are foreign fire funds and where do we, where do they come from?

By state statute all insurance companies not incorporated under the laws of the state of Illinois provide fire insurance for property situated within an Illinois municipality that maintains a fire department, must remit 2% of the fire portion of the insurance policy premium.

The fee must be used for the maintenance and use and benefit of the fire department.

So essentially what you have here is a very similar budget, it ebbs and flows, but we've budgeted about $21,000, I'm sorry, about $83,000 for 2026.

Any questions on the foreign fire fund?

Yeah.

How is that generated?

How do we generate that fund?

By Illinois State's statute, the insurance companies basically provide 2% to this account each year.

Is that it?

Yes.

It comes from insurance companies.

Oh, okay.

I like to look into that a little bit more so I can see how that is done.

I'm sure Chief can help you out with that anytime.

So to answer your question, how that is generated is, let's say we have several buildings that have insurance, meaning homeowner's insurance, business insurance, or whatever, and they elect to insure through companies that are not local, they're not residing in Illinois, so if they choose to go to Wisconsin, or Iowa, or California, wherever, Miller, those companies by a state state.

Those companies by a state statute have to give the fire departments and that's just not Freeport That's all Illinois Fire Departments two percent of their their proceeds and like the manager indicated this the statute states very specifically decided for the use and benefit of the fire department and And how that is managed by the board that the members elect and put in there And then that's used to supplement budget items for tools and equipment things like that So it's a great benefit to the city to reduce some of those operating costs Getting into the TIFs, downtown TIFs, so these expenses include bank fees for downtown loan bond of $700, professional services that include attorney fees, Greater Freeport Partnership, Illinois Tax Increment Association dues, site improvement, and that goes to facades, proposed increases in the amount Brown, available to $100,000, so we're looking at an increase to the Facade Improvement Grant.

Current redevelopment agreements, so currently we have Hampton Inn, Merritt Crane, and additional funds for new redevelopment agreements there.

And then transfer to debt service from principal and interest, so that's the 2015A bond and the 2018 bond.

I believe those were those demos.

One of them is for the demolition of the old bookstore that was downtown on Stevenson and the other one is a portion that was split between different funds.

So there's two different bonds there, one is demolition and one was for a variety of different services.

Thank you, Wayne.

Yes?

What is the site improvement?

Is that for, what is it, what's the number there on site improvement?

I don't get me that far so that would be Wayne you can go ahead and answer that if you yeah sure so under site improvement here we have a your current redevelopment agreements that we just spoke just spoken to you also have your facade grant improvement program that's a hundred thousand dollars and then another thing to also look at in site improvement this is the downtown tip fund there's we're budgeting for any other potential site improvements so that could be if you know it comes back to a project where potentially you know we're talking about budgeting so if we have money budgeted for site improvement somebody may come down the line and say look we have a a public parking lot we have a project proposed that would be for the public good within the TIF Fowler, to use it for. What current redevelopment agreements do we have? In this downtown TIF

district you have the Hampton, the hotel, then you also have the Merritt Crane which came to council this year. They're building their another storage facility and then the other one I have on here. Crane? Yes, that was I believe three months ago, four months ago. Do you remember Alderperson Shadle because I I'm saying two or three months ago they came in. They're a crane rental business. They came in and they're going to build a storage facility for some of their equipment.

So that's what I have for the downtown redevelopment agreements currently.

Two.

Yep. That is correct.

OK, with that, I'd like to move on to the Lamb Road TIF.

So we have some expenses that are related to attorney fees.

Again, GFP gets their revenue, or a good portion of their revenue through the TIFs.

And Illinois Tax Increment Association does.

Site improvements include we have a redevelopment agreement with TriStar and a remainder for miscellaneous repairs and demos.

and what, I'm sorry.

The remainder of the site improvements would include miscellaneous repairs and demos, but we are working on the lift station as a major improvement.

So tax distribution funds go back to the other taxing bodies.

So there is some amount of the generated increment that goes back to the taxing bodies as the original agreement specified.

And then again, as I mentioned, the transfer to sewer to fund the Walnut Lift Station, so we're projecting the current project to use about half of the approved funds in 2025 and the other half in 2026.

What miscellaneous do we have out there? You said tri-star and miscellaneous. What's miscellaneous?

I have to defer to the Finance Director on that one. Is there anything?

Excuse me. Who's deferring to the Finance Director?

I'm sorry, Rob. Sometimes it's muffled. I mean, I don't know if you're too close to the mic or not close enough. I just, I could not understand what you were saying.

So, the miscellaneous part. So, even though we have one line for site improvement there, we have a list. You know, it could be all the redevelopment agreements and that kind of thing.

and that kind of thing.

So we have the 100,000 could be miscellaneous repairs or demos, or it could be new RDAs, just how Wayne was speaking about, so if someone comes to us with a project that we would have funds there available.

If I wanted a copy of that list, is that possible?

Yeah.

Another thing while we're at that, Considering what miscellaneous is, that's a broad brush. When you throw that in there without a description, a definitive description and a breakdown of what miscellaneous is, and what is it for? What is it projected for?

and so if we're not understanding why we're paying out on a miscellaneous and have no description to it, why are we investing into something that we don't have a clue about?

Is that what you just answered?

No, she didn't just answer that.

She just answered what the miscellaneous funds were.

I'm asking something different.

It sure didn't sound like it.

Well, then you should open your ears, clean them out, wash them out or do something because what I'm trying to get to, I'm listening for the description of what miscellaneous estimation cost is going to be. What are we having a miscellaneous on?

If I could just interrupt, if it's the Council. No, you can't interrupt, Rob. I'm talking.

I'm talking to... He's trying to answer the question.

No, no. I'm talking to... You need to be quiet. That's what you need to do.

Well, sir, I'm the Chair. I don't care who you think you are.

and I said he's trying to answer your questions. I don't care who you think you may be. Could we have order please? Yeah, when you shut your mouth, you should shut your mouth first.

Can I ask that the individual be reprimanded here? No, no, you can't, you can't do nothing.

You can't recommend anything. He is the Chair of this committee, so he runs this meeting.

Well, my point is he can't just conduct this meeting as he so pleases. You know, I have and I'm on the floor and he's trying to get you your answer look no I didn't ask him okay you you need to stay out of this particular argument as well okay this is inappropriate and you need to stop well my point is my point is this the charade of not getting my question answered I want to know a definitive answer of Schultz, Mark, and Candace,oprah, of the miscellaneous material stuff being purchased by dollars, I need to understand what miscellaneous is and I want it to be broken down is what I am getting at.

That's your question.

Michelle, can you repeat your answer for him?

Yeah, I'll do my best here.

Alright, can I start by saying this?

You guys are a joke, come on.

You need to be, you need to be quiet and let them answer.

you need to stop talking to me we're going to discuss having him removed this is this is disorderly so please allow the discussion to happen for a director duckman to answer your question without feedback away from the microphone sure all right so we're talking about budgeting and in budgeting we have to have items um to represent where money could be spent so when we come, what ends up happening is, which is a good thing for the city, there would be a developer that would come and they would be within the Land Road TIF district.

They want to build a Culver's or a McDonald's, let's just go with a McDonald's by Menards, right?

And they are going to come to me and then they would say, well, we want to do a redevelopment agreement.

of that we would have to demolish.

We would have to demolish an existing building here that's older. I'm just, you know, there's a little mini mall out there They want to demolish that mini mall and they would say well, is that TIF eligible?

Do you have money, you know, for this redevelopment agreement? And then I would say You know, I would go over with Attorney Zito just because it's proper protocol There's laws that you want to go over a redevelopment agreement to make sure that when I come to Johnson, the potential of maybe it's landscaping which would fall under miscellaneous, there's site repairs that could be done, and maybe, you know, and I apologize if we're not more clear but I believe what we are trying to say is there is no actual $100,000 right now that is committed, there's no committed funds right now in that for miscellaneous, but there Miller, Mayor,

when we when we go forward if we decide to go that route with it but the point that I'm trying to make is clarification interpretation of what this miscellaneous item is or whatever the project is or whatever the case is it has to have more definitive clarity with it so we can have a good visual especially a good insight visual of what you were referring to and that gives us that gives us a good viewpoint of what it's all about. I understand and thank you I do. I would like to make a motion that we stop with the budget at this level because I don't want to just run through these other tips I want to understand them it's already after six so I'm making a motion that we stop with I second it. I second it. After this diff and pick up here next Monday. I second it.

Attorney Zito? Attorney Zito, yes. Is that adjourned then? Yes. Okay. We have discussion on that I just wondered if was a clarification to return to it after the meeting is over or just return to it next time or what all right so it's not a for a motion to recess until after tonight's City Council meeting she's is actually asking to adjourn and then it would just be picked up at the next finance cow you that's available yes there there is no scheduled meeting for next Monday it would be a special meeting on a night that there is no Mitchell, Wayne Brunson, and Tim, Michael, and I, and I'm going to call it the first meeting, as well.

I'm going to make an annual meeting just pointing that out.

The first of October?

The first Monday in October.

Yeah, the next the next meeting, the next finance meeting that we will pick up from here.

Okay.

Manager Boyer, do you have any input on that?

Do we have time for that?

My only my only input on it would be, you know, I am available to ask, you know, more detailed questions about a question related to the budget, right?

I mean tonight we're reviewing the budget and kind of we're standing here reviewing the budget and anyone who has questions over the budget should get with me and we can discuss that but this isn't the time to learn how the TIF works this is the time to go over the budget so that's my only comment Madam Clerk you take the Clem, Johnson, Simmons, Parker, Stacy, Shadle, Sanders, the motion passes 4-3, I'm sorry, the motion fails it failed I said the numbers wrong though three to four okay manager thank you so we're moving on to the West Avenue TIF so we have the again the expenses related to attorneys fees GFP the Illinois Tax Recruitment Association.

Site improvements would include new RDAs that we would need to budget for today that we may not realize that will come up throughout the year, as Director Duckman pointed out.

And then also miscellaneous repairs.

In addition to that, tax disbursement funds go back to other taxing bodies, meaning there's a portion that's shared back with those taxing bodies.

Alderman, Stacy. New RDA's. What's RDA's? I'm sorry that's a redevelopment agreement. Do we have any redevelopment agreements currently? I believe we do but I'm not I don't know if we have one in the West Avenue TIF district but as I just said the downtown had two of them Lamb Road has two of them we do have existing redevelopment agreements.

Okay, with that I'll move on to the Berchard Avenue TIF. Expenses include, again, same as before, attorney's fees, GFP, Illinois Tax Increment Association dues, site improvements with redevelopment agreement with FHN, other RDAs and miscellaneous repairs. So again, last one, your tax disbursement funds go back to the other taxing bodies. Any questions on the Burchard Tiff.

Moving on, the Meadows Tiff, so the expenses include the same as mentioned before, Attorneys for DFP and the Illinois Tax Increment Association dues, RDAs include Culver's, Kendall and Grace, the Meadows Mall, and then other RDAs and miscellaneous repairs.

with the tax disbursement funds, also go back to the other taxing bodies principle, RDA with JJ Ventures.

This is one that was set up in a little different way than the others and our auditors require the payments to be made from this expense line item.

So this was, I believe, one of the JJ Ventures agreement.

That is a...

That was a Joanna Fabrics.

Joanna Fabrics.

Yeah, right.

How many years ago was that?

Yeah, I'm sorry. It's been a while. So any questions on the Meadows TIF? Okay, moving on to projects fund. So both of the following items have been transferred to the General Fund Street Department budget that used to be in the projects fund. This is being done per recommendation from the auditors, and there are zero revenue and Stacey.

We have a lot of revenue and expenses in this fund in 2026.

So the Sidewalk Fund and the Gene Adams Trail and Pecatonica Prairie Path have been moved to the street department.

Alderman Stacey?

I don't know if this is the place to ask this question.

But what if we wanted to budget money for a lighting program?

Wouldn't necessarily fall here, but that's definitely something we could discuss in the street budget or in the street streetlight budget Okay moving on to the downtown Revitalization loan fund the city currently has one active loan from this fund all available funds have been Programmed to 2026 if a new loan is requested by downtown businesses, then we'll change that at that time So and that concludes tonight's presentation on the budget. Thank you.

Any other discussion on the budget items presented? None. Is public comments available for agenda or non-agenda items?

Seeing none, I take a motion for adjournment. So move. Second. Motion by Klemm, second by Parker. All in favor? Aye.

Opposed?